DISTRICT MANAGER ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION Vs. DISTRICT MANAGER ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION # RTO KURNOOL

JUDGEMENT

(1.) The petitioner in this writ petition is the Andhra Pradesh State Road Transport Corporation, represented by its District Manager, Allagadda, The complaint is against an order passed by the Regional Transport Officer, Kurnool on 13-9-1977 and confirmed by the Deputy Transport Commissioner, Kurnool on 3-11-1977 whereby, full tax on APZ. 5213 is levied. APZ. 5213 is a spare bus belonging to the aforesaid Corporation and is exempted from the tax liability under G. O. Ms. No. 711 (Home-Transport) Department dated 30th March, 1965 issued by the State Government. Now, that vehicle has been levied with full tax on basis that Conditions Nos. 1 and 3 of the aforesaid G. O. has been breached by the aforesaid Corporation by playing APZ. 6454 unautborisedly on the route of Allagadda to Kurnool instead of Kurnool to Cuddapah.

(2.) APZ. 6454 was granted a route permit as a stage carriage on the route of Kurnool in Cuddapah. The distance of this route exceeds 320 kms. per day, Under the A. P. Motor Vehicles Taxation Act of 1963 (the Tax- ation Act, for short) the liability of a motor vehicle to suffer tax is based upon its user. Section 3 Clause (1) of the Taxation Act reads thus;

(3.) As I have already noted, the liability to pay tax on every vehicle used or kept for use in a public place arises under S 3 of the Taxation Act. This liability is quantified by a statutory notification issued under S. 3(l)of the Taxation Act in the aforesaid G. O. 1121. It is in pursuance of these provisions that the vehicle APZ 6454 had suffered tax and obtained a route permit for plying on Kurnool to Cuddapah, the distance of which exceeds 320 Kms. per day. But the Corporation operating on a large number of routes, maintains a certain number of spare buses. G. O. Ms. 711 (Home- Transport) Department dated 30-3-65 grants total exemption to a certain number of these spare buses belonging to fleet owners like the A.P. State Road Transport Corporation, subject to certain conditions. Of these conditions, I am concerned with Condition Nos. 1 and 3. It may be mentioned that the aforesaid G. O. 711 makes the exemption conditional on the observance of those conditions by the fleet owners like the A. P. State Road Transport Corporation. The G. O. Ms. 711 reads thus: GOVERNMENT OF ANDHRA PRADESH ABSTRACT, Motor Vehicles - Taxation - exemption of the Service stage carriages or spare buses belonging to any operator owning not less than 200 stage carriages in the State-notified. HOME (TRANSPORT -II) DEPARTMENT. G.O.Ms.No. 711. Dated 30th March, 1965. Read the following : 1. G.O.Ms.No. 121 Home (Tr. II) Dept. d/ 2.1.1965. 2. G O.Ms.No. 392 Home (Tr. II) Dept. d/ 16.2.65. 3. G.O.Ms.No. 558, Home (Tr. II) Dept. d/ 9.3.65.